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The common law revenue rule is a judicial doctrine that prevents courts in one country from being used by a foreign government as a tool to collect lost tax revenue of any kind. As explained by one...
Nick Leigh The claims – SKAT is short for Skatteforvaltningen, the Danish Customs and Tax Administration – had been brought as part of a wide-reaching pursuit to recover circa £1.5 billion lost in 2012 to 2015 to dividend tax reclaims which SKAT alleged it was not liable to pay. Its various causes of action – against more than 100 defendants in total – included allegations of fraud, negligent participation and negligent misstatement. The trial was expected to last more than a year. Two mini-trials to address preliminary issues that would subsequently inform the main proceedings were...
By Jemma Slingo2021-04-28T10:16:00+01:00 A mammoth tax fraud case involving over 100 defendants and 18 solicitors’ firms has fallen at the first hurdle after a judge ruled that Denmark is not entitled to enforce its own tax laws through an English court. The Danish national tax authority (SKAT) brought action against 114 defendants in a bid to recover £1.5bn paid out in dividend tax reclaims between 2012 and 2015. The authority alleges it was wrongly induced to make the refunds. The case was expected to be one of the most expensive in the commercial court’s history, with 21 separate le...